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      Income Tax

      Income deemed to accrue or arise in India - Section 9

      30 May, 2023

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      Section 9 - Income deemed to accrue or arise in India

      Income-tax Act, 1961

      Clause wise scheme and arrangement of various activities:

      Sec 9(1)(i)

      Income accruing or arising outside India, directly or indirectly through or from

      Any Business Connection in India

      Any Property/Asset or source of income in India

      Transfer of Capital Asset situated in India

      Sec 9(1)(ii)

      Salary earned for services rendered in India

      Sec 9(1)(iii)

      Salary Payable by government to Indian Citizen for services rendered outside India

      Sec 9(1)(iv)

      Dividend paid by Indian Company Outside India

       

      Sec 9(1)(v)

      Interest, if payable by

       ⇔     

      Person resident in India

      Exceptions

      If the money borrowed and used or technical services or royalty services are utilised for the purpose of business or profession carried on outside India

      If the money borrowed and used or technical services or royalty services are utilised for making income from source outside India

      Sec 9(1)(vi)

      Royalty, if payable by

       ⇔ 

      Government

      Sec 9(1)(vii)

      Fees for technical service, if payable by

       ⇔ 

      A Non-Resident

      Purpose

      If money is borrowed and used for the purpose of business or profession carried in India

      If Technical services or royalty services are utilised for the purpose of business or profession carried on in India or making income from any source in India

       

      Section 9(1)(viii) Deemed accrual of gift made to a person outside India- Gift of any money made by a resident to NR or Foreign Company on or after 5th July 2019 shall be deemed to be accrue or arise in India.

       

      Full Text:

      Section 9 - Income deemed to accrue or arise in India

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